Integrated Filing — IndAS

General information about company
Scrip Code	532628
NSE Symbol	3IINFOLTD
MSEI Symbol	NOTLISTED
ISIN	INE748C01038
Name of company	3i Infotech Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   15:40:00
End date and time of board meeting	14-May-2025   20:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Statement on impact of audit qualification

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1870000000	7257600000
	Other income	58300000	157500000
	Total income	1928300000	7415100000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1211800000	5324100000
(e)	Finance costs	15400000	75900000
(f)	Depreciation, depletion and amortisation expense	63500000	277800000
(f)	Other Expenses
1	Cost of third party products and services	391600000	1151500000
2	Other Expenses	165200000	572600000
3	Foreign exchange loss/(gain) (net)	17900000	-102900000
	Total other expenses	574700000	1621200000
	Total expenses	1865400000	7299000000
3	Total profit before exceptional items and tax	62900000	116100000
4	Exceptional items	0	0
5	Total profit before tax	62900000	116100000
6	Tax expense
7	Current tax	-206100000	-137400000
8	Deferred tax	0	0
9	Total tax expenses	-206100000	-137400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	269000000	253500000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	269000000	253500000
17	Other comprehensive income net of taxes	-24000000	-133500000
18	Total Comprehensive Income for the period	245000000	120000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	1696300000	1696300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.59	1.5
	Diluted earnings (loss) per share from continuing operations	1.58	1.49
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.59	1.5
	Diluted earnings (loss) per share from continuing and discontinued operations	1.58	1.49
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	19800000
	Capital work-in-progress	0
	Investment property	1319800000
	Goodwill	713900000
	Other intangible assets	200200000
	Intangible assets under development	9600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	22900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	112500000
	Total non-current financial assets	135400000
	Deferred tax assets (net)	178200000
	Other non-current assets	529000000
	Total non-current assets	3105900000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	0
	Trade receivables, current	1023400000
	Cash and cash equivalents	550600000
	Bank balance other than cash and cash equivalents	45900000
	Loans, current	0
	Other current financial assets	625300000
	Total current financial assets	2245200000
	Current tax assets (net)	170300000
	Other current assets	206800000
	Total current assets	2622300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5728200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1696300000
	Other equity	1372500000
	Total equity attributable to owners of parent	3068800000
	Non controlling interest	100000
	Total equity	3068900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	70000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	156700000
	Total non-current financial liabilities	226700000
	Provisions, non-current	212800000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	439500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	323300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	30100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	663300000
	Total Trade payable	693400000
	Other current financial liabilities	789000000
	Total current financial liabilities	1805700000
	Other current liabilities	354200000
	Provisions, current	59900000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	2219800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2659300000
	Total equity and liabilites	5728200000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	AAA	1310500000	4829800000
2	IS	361300000	1506800000
3	BPS	196700000	915000000
4	OTHERS	1500000	6000000
	Total Segment Revenue	1870000000	7257600000
	Less: Inter segment revenue
	Revenue from operations	1870000000	7257600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	AAA	186900000	636500000
2	IS	65900000	156300000
3	BPS	29900000	158900000
4	OTHERS	-82400000	-246700000
	Total Profit before tax	200300000	705000000
	i. Finance cost	15400000	15400000
	ii. Other Unallocable Expenditure net off Unallocable income	122000000	122000000
	Profit before tax	62900000	116100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	AAA	0	0
2	IS	0	0
3	BPS	0	0
4	OTHERS	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	AAA	0	0
2	IS	0	0
3	BPS	0	0
4	OTHERS	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of actuarial gaines or losses on defined benefit obligations	-26800000	400000
	Total Amount of items that will not be reclassified to profit and loss	-26800000	400000
2	Income tax relating to items that will not be reclassified to profit or loss	-2300000	400000
3	Amount of items that will be reclassified to profit and loss
1	Foreign exchange translation differences	500000	-133500000
	Total Amount of items that will be reclassified to profit and loss	500000	-133500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-24000000	-133500000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			116100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			68600000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			541900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			210600000
	Adjustments for decrease (increase) in other non-current assets			-10700000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			90500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-235200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-132800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			277800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-34500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-315300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			30700000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			11500000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-46900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-31700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			424500000
	Net cash flows from (used in) operations			540600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			98600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			442000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			35200000
	Purchase of property, plant and equipment			1800000
	Proceeds from sales of investment property			3500000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			42800000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			11800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	5900000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			3900000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			25300000
	Payments of lease liabilities			210500000
	Dividends paid			0
	Interest paid			27300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			100000
	Net cash flows from (used in) financing activities			-259100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			188800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-133500000
	Net increase (decrease) in cash and cash equivalents			55300000
	Cash and cash equivalents cash flow statement at beginning of period			495300000
	Cash and cash equivalents cash flow statement at end of period			550600000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)
2	Textual Information(6)	Adverse opinion	Whether appeared first time	Textual Information(7)	Textual Information(8)	Textual Information(9)	Textual Information(10)
3	Textual Information(11)	Adverse opinion	Whether appeared first time	Textual Information(12)	Textual Information(13)	Textual Information(14)	Textual Information(15)
4	Textual Information(16)	Adverse opinion	Whether appeared first time	Textual Information(17)	Textual Information(18)	Textual Information(19)	Textual Information(20)
5	Textual Information(21)	Qualified opinion	Whether appeared first time	Textual Information(22)	Textual Information(23)	Textual Information(24)	Textual Information(25)
6	Textual Information(26)	Qualified opinion	Whether appeared first time	Textual Information(27)	Textual Information(28)	Textual Information(29)	Textual Information(30)

Text Block
Textual Information(1)	Following qualified opinion has been given by the Auditors in the audit report on Consolidated Financial Statements of the Company: n nThe Statutory Auditors of 3i Infotech Holdings Private Limited (Mauritius) have drawn Qualified Opinion in their audit report dated 13/05/2025 on the standalone financial statements for the year ended 31/03/2025 which is reproduced as under: n nThe Companys functional currency is Indian National Rupee while its presentation currency is US dollar. The foreign exchange gains / losses arising on translation from functional to presentation currency, for current and previous years, have been recognized in the Statement of Profit or Loss and in Retained Earnings rather than in Other Comprehensive Income (OCI) and Foreign Currency Translation Reserves (FCTR). This constitutes a departure from IAS 21. We were unable to obtain sufficient appropriate audit evidence about the carrying amount of FCTR and the amount that should have been recorded in OCI because management did not provide us with the relevant workings. Consequently, we were unable to determine the adjustments needed to these items. n
Textual Information(2)	Not quantified by auditors and hence no management view.
Textual Information(3)	n nNot quantified by auditors and hence no management view. n
Textual Information(4)	We do not envisage any material changes in the management certified financials and as same have been prepared in INR as functional currency.
Textual Information(5)	No further comments.
Textual Information(6)	Following Adverse opinion has been given by the Auditors in the audit report on Consolidated Financial Statements of the Company: n nThe Statutory Auditors of Nure FutureTech Private Limited have drawn Adverse Opinion in their audit report dated 13/05/2025 on the financial statements for the year ended 31/03/2025, which is reproduced as under: n ntThe Company's financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company is not a revenue generating entity. ntThe Company has made losses of Rs. 48,938.26 thousand in the current period, its net worth is negative of Rs.87,941.72 thousand and its current liabilities exceeds its current assets as at the balance sheet date by Rs. 87,560.98 thousand. These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. ntWe are unable to obtain sufficient appropriate audit evidence regarding the recoverability of these receivables, accordingly, we are unable to determine whether any adjustments to these amounts were necessary. n
Textual Information(7)	Not quantified by auditors and hence no management view.
Textual Information(8)	n n Not quantified by auditors and hence no management view. n
Textual Information(9)	Management will take initiatives to recover from its current financial situation and return to a path of stability and growth.
Textual Information(10)	No further comments.
Textual Information(11)	Following Adverse opinion has been given by the Auditors in the audit report on Consolidated Financial Statements of the Company: n nThe Statutory Auditors of Nure Bharat Network Limited have drawn Adverse Opinion in their audit report dated 13/05/2025 on the financial statements for the year ended 31/03/2025, which is reproduced as under: n ntThe Company's financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company is not a revenue generating entity ntThe Company has made losses of Rs. 23,581.14 thousand in the current period, its net worth is negative of Rs.60,687.12 thousand and its current liabilities exceeds its current assets as at the balance sheet date by Rs. 1,194.05 thousand. These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. ntWe are unable to obtain sufficient appropriate audit evidence regarding the recoverability of these receivables, accordingly, we are unable to determine whether any adjustments to these amounts were necessary n
Textual Information(12)	Not quantified by auditors and hence no management view.
Textual Information(13)	n nNot quantified by auditors and hence no management view. n
Textual Information(14)	Management will take initiatives to recover from its current financial situation and return to a path of stability and growth. Also management has initiated various cost reduction and operational restructuring measures to improve profitability. n
Textual Information(15)	No further comments.
Textual Information(16)	Following Adverse opinion has been given by the Auditors in the audit report on Consolidated Financial Statements of the Company: n nThe Statutory Auditors of 3i Infotech (Middle East) FZ LLC, Dubai have drawn Adverse Opinion in their audit report dated 13/05/2025 on the financial statements for the year ended 31/03/2025, which is reproduced as below: nAttention is invited to the following notes to the financial statements: ntNote 8 of the financial statement regarding dues from related parties aggregating to AED 457,672,835. We are unable to obtain sufficient appropriate audit evidence regarding the recoverability of these receivables, accordingly, we are unable to determine whether any adjustments to these amounts were necessary. ntThe Company has incurred loss after tax of AED 12,229,600 for the year ended 31st March 2025 (2024: loss 10,741,696), has a negative net worth of AED 13,493,181 as on 31 March 2025 (2024: positive 1,263,219) without giving impact of dues from related parties referred in above para. Had the Company provided impact of point referred above, the net worth of the Company would have been further eroded to AED 471,166,016. These situations indicates that a material uncertainty exists that may cast significant doubt on the Companys ability to continue as a going concern. However, the financial statements of the Company were prepared by the management on a going concern basis of accounting. We are unable to comment on the ability of the Company to continue as a going concern. n
Textual Information(17)	Not quantified by auditors and hence no management view.
Textual Information(18)	Not quantified by auditors and hence no management view.
Textual Information(19)	Management has undertaken a detailed review of these receivables and, based on the business relationships and the expected future cash flows of the counterparties, is of the view that these amounts are recoverable over time.
Textual Information(20)	No further comments.
Textual Information(21)	Following qualified opinion has been given by the Auditors in the audit report on Consolidated Financial Statements of the Company: n nThe Statutory Auditors of 3i Infotech Saudi Arabia LLC have drawn Qualified Opinion in their audit report on the financial statements for the year ended 31/03/2024, which is reproduced as below: ntThe balance provision for finalised income tax assessments for 2008 to 2010 amounting to S.R. 1,002,329, withholding tax provision for 2023/24 amounting to S.R. 105,840 and withholding tax payment of S.R. 28,061 have been charged to an expense account, thereby understating the net profit before tax by S.R. 1,136,231. The mentioned income tax provision of S.R. 1,002,329 has been credited to accrued expenses instead of income tax liability, thereby overstating accrued expenses and understating income tax liability by the same value. ntTrade receivables include unallocated/unreconciled credit balances amounting to S.R. 5,051,313. ntWe were not provided with a balance confirmation from the party mentioned in the Emphasis of Matter paragraph. ntAccounts payable include unreconciled credit balances amounting to S.R.762,573 n
Textual Information(22)	n nNot quantified by auditors and hence no management view. n
Textual Information(23)	n nNot quantified by auditors and hence no management view. n
Textual Information(24)	Management has decided to initiate the process of liquidation of the unoperational subsidiary, which is no longer contributing to the Companys core business objectives.
Textual Information(25)	No further comments.
Textual Information(26)	Following qualified opinion has been given by the Auditors in the audit report on Consolidated Financial Statements of the Company: n nThe Statutory Auditors of 3i Infotech Asia Pacific Pte Limited have drawn Qualified Opinion in their audit report dated 23/12/2024 on the financial statements for the year ended 31/03/2024, which is reproduced as below: ntLoan to Related Company: We were unable to satisfy ourselves as to recoverability of the amount included in loan to related company by the application of audit procedures. The amount stated had not been impaired. Had the amount been impaired, the amount would be written off to the profit or loss. The expenses for the year would be increased by S$ 6,650,649 resulting in a loss of S$ 6,650,649 for the year. ntAmount Due from a Subsidiary: We draw attention to Note 13 to the financial statements. The Company has a receivable balance of S$ 675,727 from a subsidiary named 3i Infotech (Thailand) Limited. The subsidiary has a capital deficit amounting to S$ 2,144,430 (approximately THB 53.54 million) and current liabilities exceeded its current assets by S$ 2,058,453 (approximately THB 57.86 million) for the year ended 31 March 2024. n nWe were unable to satisfy ourselves as to the recoverability of the amount by the application of audit procedures. The amount stated had not been impaired. Had the amount been impaired, the amount would be written off to the profit or loss. The expenses for the year would be increased by S$ 675,727 resulting in a loss of S$ 675,727 for the year. n
Textual Information(27)	Not quantified by auditors and hence no management view.
Textual Information(28)	Not quantified by auditors and hence no management view.
Textual Information(29)	Management continues to monitor to ensure structured and phased settlement of Intercompany balances aligned with each entitys operational cash flows and funding availability.
Textual Information(30)	No further comments.